The USGA Rules of Golf require 3 things of the player when dropping. The golfer must:

1. stand erect;

2. hold the ball at shoulder height and arms length; and

3. then drop.

It does not matter whether the arm is forward or sideways or whether the golfer faces the hole — so long as the golfer’s posture is correct and the ball strikes the appropriate part of the course. If the drop is conducted improperly, or if the ball is dropped by the wrong person and the ball is played, the player incurs a one-stroke penalty.